SCHEDULES

SCHEDULE 2 U.K.F1 ... share incentive plans

Textual Amendments

F1 Word in Sch. 2 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 14, 89 (with Sch. 8 paras. 90-96)

Part 7 U.K.Matching shares

Matching shares: introduction U.K.

58 U.K.If a SIP provides for matching shares it must meet the plan requirements contained in—

• paragraph 59 (general requirements for matching shares),

• paragraph 60 (ratio of matching shares to partnership shares), and

• paragraph 61 (holding period for matching shares).